Legal Opinion
United States v. Bailey
Court of Customs and Patent Appeals
Decided October 30, 1944No. 4475PublishedCited by 3 opinions
1Opinion of the CourtO’Connell, Judge
This is an appeal by the United States from a judgment of the United States Customs Court which sustained the importer’s protest and directed the Collector of Customs at the port of Philadelphia to reliquidate, in conformity with its decision, two entries covering five invoices of wet steer hides imported from Argentina in July and August, 1936.
The original protest against the assessment, filed on December 11, 1936, claims that the merchandise, under the Tariff Act of 1930, is subject to no higher duties than are levied upon similar merchandise imported from Cuba under the Reciprocal Trade…
2Cases cited9 opinions
- Windsor v. McVeighSupreme Court of the United States · 1876
- Reynolds v. StocktonSupreme Court of the United States · 1891
- Coe v. Armour Fertilizer WorksSupreme Court of the United States · 1915
- Barnes v. Chicago, Milwaukee & St. Paul RailwaySupreme Court of the United States · 1887
- Downing & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
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3Cited by3 opinions
- Saab Cars Usa, Inc. v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2006
- Garod Radio Corp. v. United StatesUnited States Customs Court · 1961
- Saab Cars USA v. United StatesCourt of Appeals for the Federal Circuit · 2006